XML 39 R28.htm IDEA: XBRL DOCUMENT v3.25.3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2025

Equity [Abstract]

Schedule of Changes in Each Classification of Accumulated Other Comprehensive Income (Loss)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the three months ended September 30, 2025 and 2024, all shown net of tax:

(dollars in thousands)						Unrealized Gains and Losses on Available- for-Sales Securities						Defined Benefit Pension Items						Total
Balance at July 1, 2025						$	(160,573)					$	(548)					$	(161,121)
Other comprehensive income (loss) before reclassification						20,023						0						20,023
Amounts reclassified from accumulated other comprehensive income (loss)						385						10						395
Net current period other comprehensive income (loss)						20,408						10						20,418
Balance at September 30, 2025						$	(140,165)					$	(538)					$	(140,703)

(dollars in thousands)						Unrealized Gains and Losses on Available- for-Sales Securities						Defined Benefit Pension Items						Total
Balance at July 1, 2024						$	(169,746)					$	(712)					$	(170,458)
Other comprehensive income (loss) before reclassification						31,925						0						31,925
Amounts reclassified from accumulated other comprehensive income (loss)						385						12						397
Net current period other comprehensive income (loss)						32,310						12						32,322
Balance at September 30, 2024						$	(137,436)					$	(700)					$	(138,136)

The following tables summarize the changes within each classification of accumulated other comprehensive income (loss) for the nine months ended September 30, 2025 and 2024, all shown net of tax:

(dollars in thousands)						Unrealized Gains and Losses on Available- for-Sales Securities						Defined Benefit Pension Items						Total
Balance at January 1, 2025						$	(165,932)					$	(568)					$	(166,500)
Other comprehensive income (loss) before reclassification						24,608						0						24,608
Amounts reclassified from accumulated other comprehensive income (loss)						1,159						30						1,189
Net current period other comprehensive income (loss)						25,767						30						25,797
Balance at September 30, 2025						$	(140,165)					$	(538)					$	(140,703)

(dollars in thousands)						Unrealized Gains and Losses on Available- for-Sales Securities						Defined Benefit Pension Items						Total
Balance at January 1, 2024						$	(154,460)					$	(735)					$	(155,195)
Other comprehensive income (loss) before reclassification						15,825						0						15,825
Amounts reclassified from accumulated other comprehensive income (loss)						1,199						35						1,234
Net current period other comprehensive income (loss)						17,024						35						17,059
Balance at September 30, 2024						$	(137,436)					$	(700)					$	(138,136)

Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)

Reclassifications out of other accumulated other comprehensive income (loss) for the three months ended September 30, 2025 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

$

(489)

Interest income

Tax effect

104

Income tax expense

(385)

Net of tax

Amortization of defined benefit pension items

(14)

Other expense

Tax effect

4

Income tax expense

(10)

Net of tax

Total reclassifications for the period

$

(395)

Net income

Reclassifications out of other accumulated comprehensive income (loss) for the three months ended September 30, 2024 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

$

(488)

Interest income

Tax effect

103

Income tax expense

(385)

Net of tax

Amortization of defined benefit pension items

(16)

Other expense

Tax effect

4

Income tax expense

(12)

Net of tax

Total reclassifications for the period

$

(397)

Net income

Reclassifications out of accumulated comprehensive income (loss) for the nine months ended September 30, 2025 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

$

(1,468)

Interest income

Tax effect

309

Income tax expense

(1,159)

Net of tax

Amortization of defined benefit pension items

(40)

Other expense

Tax effect

10

Income tax expense

(30)

Net of tax

Total reclassifications for the period

$

(1,189)

Net income

Reclassifications out of accumulated other comprehensive income (loss) for the nine months ended September 30, 2024 are as follows:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

(dollars in thousands)

Amortization of unrealized losses on held-to-maturity securities

$

(1,473)

Interest income

Realized gains and (losses) on available-for-sale securities

(46)

Net securities gains (losses)

Tax effect

320

Income tax expense

(1,199)

Net of tax

Amortization of defined benefit pension items

(47)

Other expense

Tax effect

12

Income tax expense

(35)

Net of tax

Total reclassifications for the period

$

(1,234)

Net income

X

- Definition

Tabular disclosure of the Reclassification Accumulated Other Comprehensive Income.

+ References

No definition available.

+ Details

Name:	lkfn_ReclassificationAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	lkfn_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_EquityAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accumulated other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

+ Details

Name:	us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration